This discussion clarifies the charges associated with failing to file a nil Goods and Services Tax (GST) return. It explains that the charge is a 'late fee' rather than a penalty. The fee is £20 per day, split into £10 for CGST and £10 for SGST, with a maximum total late fee capped at £10,000 (£5,000 for CGST and £5,000 for SGST).